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Changes over time for: Paragraph 26
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/06/1999
Status:
Point in time view as at 22/01/1996.
Changes to legislation:
There are currently no known outstanding effects for the The Child Support (Maintenance Assessments and Special Cases) Regulations 1992, Paragraph 26.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
26. Where a child support officer is satisfied—
(a)that a person has performed a service either—
(i)without receiving any remuneration in respect of it; or
(ii)for remuneration which is less than that normally paid for that service;
(b)that the service in question was for the benefit of—
(i)another person who is not a member of the same family as the person in question; or
(ii)a body which is neither a charity nor a voluntary organisation;
(c)that the service in question was performed for a person who, or as the case may be, a body which was able to pay remuneration at the normal rate for the service in question;
(d)that the principal purpose of the person undertaking the service without receiving any or adequate remuneration is to reduce his assessable income for the purposes of the Act; and
(e)that any remuneration foregone would have fallen to be taken into account as earnings,
the value of the remuneration foregone shall be estimated by a child support officer and an amount equal to the value so estimated shall be treated as income of the person who performed those services.
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